Jack Herdman Ltd. v. MNR, 83 DTC 5274, [1983] CTC 272 (FCA) -- summary under Section 11

By services, 28 November, 2015

A provision in the Excise Tax Act stating that a refund "may" be granted gave the Minister the discretion to refuse refund applications.

Topics and taglines
Topic
Statutory Interpretation - Interpretation Act - s. 11
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340118
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